This is one of the zombie ideas that never dies.
To be fair to the true believers, there's probably a tax threshold above which it is true. For instance we know that 100% tax reduces incentives to work. I am sure the same is true at 99%, and most likely at 80%.
But it is going to work the other way at 0% and 1% and so on. No one is going to work harder if the tax rate is reduced from low to minimal.
The question is where the incentive (and any other) effect ends. There isn't any science to answer that question as far as I know. But we do know you can't make an assured statement that lowering taxes will necessarily increase growth. Nor that raising them will necessarily do so.
Wish they could nurdle the numbers by little amounts to see what happens. Keep going in the direction it works better until it stops.
Also, tax rates aren't the only thing affecting economic growth. The 1990s was the internet explosion decade. That had an impact too.
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